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MC LC
1 Gii thiu tng quan v cng ty........................................................................................1
1.1 Mt s thng tin chung.................................................................................................1
1.2 Lch s hnh thnh, pht trin.......................................................................................4
1.3 C cu t ch!c..............................................................................................................."
1.3.1 # $% t ch!c cng t& '()) #*n +ut 'h-ng /i 0h n............................."
1.3.2 Ch!c nng nhi 56 cc 7 ph8n..........................................................................9
1.3.2.1 Ch: tch hi $%ng ;u*n tr..................................................................................9
1.3.2.2 gi $c s*n +ut?......................................................................................=
1.3.2.4 @ ph8n s*n +ut..............................................................................................1A
1.3.2.B 0hng Dinh EFGnh.............................................................................................11
1.3.2." 0hng DH tFn...................................................................................................11
1.3.2.I @ ph8n DhF.....................................................................................................14
2 Tnh hnh hot ng inh !oanh c"a cng ty................................................................1#
2.1 C sJ 58t cht DK thu8t................................................................................................14
2.2 LGF $ng.....................................................................................................................1B
2.3 Ch tiu DHt ;u* Dinh EFGnh Dhc................................................................................19
2.3.1 # Niu 7F cF DHt ;u* hF/t $ng Dinh EFGnh....................................................19
2.3.2 'nh hnh ti chOnh...............................................................................................24
2.3.3 )iu ;u* Dinh EFGnh c:G cng t&........................................................................3A
2.3.3.1 'P sut chi phO..................................................................................................34
2.3.3.2 'P sut chi phO trn NQi nhu8n..........................................................................3I
2.3.3.3 'P sut NQi nhu8n trn EFGnh thu c:G *ng Dinh EFGnh chung.......................3I
$ Thu%n &'i ( h) h*n v+ ,nh h-ng h/t t0in............................................................$
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3.1 'hu8n NQi.....................................................................................................................3=
3.2 Rh> Dhn.....................................................................................................................4A
3.3 Snh h-Tng pht trin.................................................................................................42
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@*ng 1. C cu nhUn sV thWF trnh $ $F t/F...........................................................................1"
@*ng 2. 'nh hnh EFGnh thu c:G cng t& '()) 0h n tX n 2A12 Y 2A14.........................19
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@*ng ". 'nh hnh NQi nhu8n c:G cng t& '()) 0h n tX n 2A12 2A14.........................22
@*ng I. 'c $ tng NQi nhu8n c:G cng t& '()) 0h n trFng giGi $F/n 2A12 2A14........23
@*ng 9. 'P sut tV ti trQ...........................................................................................................24
@*ng =. 'P sut thGnh tFn ngZn h/n.........................................................................................2B
@*ng 1A. 'P sut thGnh tFn 7[ng ti\n.......................................................................................2B
@*ng 11. 'P sut thGnh tFn nhGnh............................................................................................2"@*ng 12. L-u chu&n ti\n t c:G cng t& '()) 0h n trFng giGi $F/n 2A12 2A14...........2I
@*ng 13. 'P sut chi phO c:G cng t& tX n 2A12Y2A14..........................................................3A
@*ng 1B. 'P sut NQi nhu8n c:G cng t& '()) 0h n trFng giGi $F/n 2A12 2A14.............32
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N_ Dhng ;u ph!c t/p.
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c:G cc phng 7Gn hn nbG, cn nUng cGF sV phi hQp gibG cc phng 7Gn.
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1.$.2 Ch[c n*ng nhik vQ c/c h%n
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W +t chiHn N-Qc EF
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nQ 5 7F cF
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7ng $. T@c t*ng !oanh thu c"a cng ty T566 hY 4n qua c/c n*k 2r12(2r1$( 2r1#
!"n v# tnh: !ng
C/c chP tiAu !oanh
thu
Eo ?/nh n*k 2r1$ v+ 2r12 Eo ?/nh n*k 2r1# v+ 2r1$
Tuyt @i T-Ung @i Tuyt @i T-Ung @i
]#^{ ]2^I]1^ ]z^{ ]#^|]1^ ]x^ { ]$^I]2^ ]^ { ]x|2^
]FGnh thu thun tX
hF/t $ng 7n hng
5 cung cp Ech 56
2=3,331,A2A A.2A= d"AI,B2=,BA3f YA.433
]FGnh thu hF/t
$ng ti chOnhd1A,A2A,1"3.AAf Y"4."4A 1A,=14,""1 1==.12I
]FGnh thu Rhc Y Y 1,BAA,AAA,AAA Y
Tng 2w$($1r(wz r.2r2` r$($wz(1zw r.x#$`
uG 7*ng s Niu trn tG th& r[ng tng EFGnh thu c:G cng t& 0h n 7iHn $ng
t-ng $i $\u tX n 2A12 2A14. 'ng EFGnh thu tng En ;uG cc n. C6 th? n
2A12 tng EFGnh thu $/t 14A,14=,9"3,2I2 $%ng, $Hn n 2A13 EF cng t& $& /nh
hF/t $ng Dinh EFGnh nn EFGnh thu $^ tng 293,31A,9BI $%ng t-ng $-ng tng
A.2A2 $/t 14A,433,1I4,12= $%ng. SHn n 2A14 EFGnh thu $/t 141,33",BB=,29I
$%ng, tng =A3,39B,1B9 $%ng sF 5Ti cng D n tr-Tc.
'hng ;uG tnh hnh tng EFGnh thu c:G cng t&, c> th th& r[ng EFGnh thu n
2A13 c:G cng t& tng N EF tng 5\ EFGnh thu 7n hng 5 cung cp Ech 56 tng
2=3,331,A2A $%ng sF 5Ti n 2A12, cn EFGnh thu tX hF/t $ng ti chOnh gi* $i
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1A,A2A,1"3 $%ng. SHn n 2A14 EFGnh thu tng /nh hn sF 5Ti 2A13 nh-ng ch: &Hu
N EF EFGnh thu tX cc hF/t $ng Dhc $/t 1,BAA,AAA,AAA $%ng cn EFGnh thu EF 7n
hng 5 cung cp Ech 56 N/i gi* $Hn "AI,B2=,BA3 $%ng, cn EFGnh thu tX hF/t $ng
ti chOnh tng Nn 1A,=14,""1 $%ng sF 5Ti n 2A13 5 $/t 1",3=B,=3A $%ng.
7ng #. Tnh hnh chi hS inh !oanh c"a cng ty T566 hY 4n giai on 2r12 I2r1#
!"n v# tnh: !ng
C/c chP tiAu
chi hS
5*k 2r12 5*k 2r1$ 5*k 2r1#
Gi/ t0,TP
t0sng Gi/ t0,TP
t0sng Gi/ t0,T
t0s
]w^ ]^ ]1r^
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C/c chP tiAu
chi hS
Eo ?/nh n*k 2r1$ v+ 2r12 Eo ?/nh n*k 2r1# v+ 2r1$
Tuyt @i T-Ung @i Tuyt @i T-Ung @i
]11^{ ]^I]w^ ]12^ { ]11^|]w^ ]1$^ { ]1r^I]^ ]1#^ { ]1$^|]^
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1,1I4,2I",B32 $%ng, EF cng t& $^ En tr* cc DhF*n 5G&. SHn n 2A14 ngFi cc chi
phO thng th-lng cng t& ph*i thGnh tFn th c> th EFGnh thu tX cc hF/t $ng Dhc
nn chi phO c:G cc hF/t $ng Dhc c{ng +ut hin Nn $Hn 1,42A,AAA,AAA $%ng. `F
n 2A14, chi phO chF gi 5n hng 7n ch tng th =34,IIB,A=2 $%ng, t-ng !ng
!c nng t-ng $i N A.IA4 EF cng nhUn $^ c> Dinh nghi, Ot sGi s>t hn chF nn
chi phO chF s*n +ut c{ng Dhng tng ;u NTn.
7ng x. Tnh hnh &'i nhu%n c"a cng ty T566 hY 4n t n*k 2r12 m 2r1#
!"n v# tnh: !ng
ChP tiAu &'i nhu%n
5*k 2r12 5*k 2r1$ 5*k 2r1#
Gi/ t0,TP
t0sngGi/ t0,
TP
t0sngGi/ t0,
T
t0s]1z^ ]1x^ ]1^
LQi nhu8n thun tX
hF/t $ng Dinh EFGnhBI2,912,"B3 1AA IBB,1"3,12" 1AA
=1A,92A,A9
1=1.=
LQi nhu8n Dhc Y Y Y Y 9A,AAA,AAA 9.AI
'ng NQi nhu8n DH tFntr-Tc thuH
BI2,912,"B3 1AA IBB,1"3,12" 1AA ==A,92A,A91
1AA
LQi nhu8n sGu thuH thu
nh8p EFGnh nghip4I2,BIA,43= 92.BA B"",3I2,34B IB.AA
II2,93=,""
3I9.A
7ng . T@c t*ng &'i nhu%n c"a cng ty T566 hY 4n t0ong giai on 2r12 m2r1#
!"n v# tnh: !ng
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Ngun: Bo co $t %u& ho't (ng $inh )oanh c*ng t+ TN,, -h. /n
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ChP tiAu &'i
nhu%n
Eo ?/nh n*k 2r1$ v+ 2r12 Eo ?/nh n*k 2r1# v+ 2r1$
Tuyt @i T-Ung @i Tuyt @i T-Ung @i
]1w^
{ ]1x^I]1z^
]1^
{ ]1w^|]1z^
]2r^
{ ]1^I]1x^
]21^
{ ]2r^|]1x^
LQi nhu8n thun tX
hF/t $ng Dinh
EFGnh
192,3BA,4I3 31.934 1BB,"B",=BB 2A."12
LQi nhu8n Dhc Y Y 9A,AAA,AAA Y
'ng NQi nhu8n DH
tFn tr-Tc thuH192,3BA,4I3 31.934 23B,"B",=BB 31.2A"
'rFng giGi $F/n n 2A12 2A14, nhn chung cng t& hF/t $ng c> Nli, !c Nli
tng $\u ;uG cc n. 'rFng n 2A13, tng NQi nhu8n tr-Tc thuH tng 192,3BA,4I3
$%ng, t-ng !ng !c tng t-ng $i N 31.934. SHn n 2A14, EF $& /nh cng
tc 7n hng nn NQi nhu8n tX hF/t $ng Dinh EFGnh $/t =1A,92A,A91 $%ng, tng
2A."12 sF 5Ti n 2A13. (gFi rG, n 2A14 cn thu $-Qc NQi nhu8n tX cc hF/t
$ng Dhc 9A,AAA,AAA $%ng, gip NQi nhu8n n 2A14 c:G cng t& tng 23B,"B",=BB
$%ng, t-ng !ng !c tng t-ng $i 31.2A" sF 5Ti cng D n tr-Tc.
2.$.2 Tnh hnh t+i chSnh
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]VG trn 4 ch s? 'P sut tV ti trQ, 'P sut thGnh tFn ngZn h/n, 'P sut thGnh
tFn 7[ng ti\n 5 'P sut thGnh tFn nhGnh, tX $> c> nh8n $nh 5\ Dh* nng thGnh tFn
c:G EFGnh nghip.
T_ ?ut t t+i t0'
'P sut tV ti trQ Ngu n v n ch s1h u
T ng2 ngu n v n0
7ng w. T_ ?ut t t+i t0'
5*k 2r12 5*k 2r1$ 5*k 2r1#
A.13994A A.1I2B1B A.2"314I
(h8n th& tP sut tV ti trQ c:G EFGnh nghip Nn N-Qt trFng 3 n 2A12, 2A13,
2A14 N A.13994A, A.1I2B1B 5 A.2"314I, E/F $ng trFng !c A.1 $Hn A.2I. (h- 58&
cng t& s E6ng $n 7& ti chOnh rt NTn EF tP sut tV ti trQ c:G EFGnh nghip cn
thp, tu& ;uG cc n c> tng Nn nh-ng ch Ti 2A14 Ti tng Nn $-Qc A.2"314I,
$i\u n& $ hin c! 1 $%ng 5n EFGnh nghip 7 rG th ch c> A.2"314I $%ng N tX sJ
hbu c:G EFGnh nghip. (Hu tiHp t6c Eu& tr !c tP sut n&, EFGnh nghip s chu
nhi\u r:i rF 5 s E6ng $n 7& ti chOnh ;u nhi\u s Gng N/i nhi\u r:i rF chF EFGnh
nghip.
T_ ?ut thanh to/n ng}n hn
Cc DhF*n nQ ngZn h/n trFng 5ng t n c> th $-Qc thGnh tFn nh- thH nF th
hin ;uG tP sut thGnh tFn ngZn h/n.
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'P sut thGnh tFn ngZn h/n T n g t i s n& n g n h n'
N4ng n3 h n'
7ng . T_ ?ut thanh to/n ng}n hn5*k 2r12 5*k 2r1$ 5*k 2r1#
1.A2"BI" 1.AI214= 1.312=92
(h- 58& tP sut thGnh tFn ngZn h/n c:G cng t& ;uG cc n $\u NTn hn 1, cng
t& c> Dh* nng thGnh tFn cc DhF*n nQ trFng ngZn h/n 5 1 $%ng nQ $-Qc $* 7*F7[ng 1.A2"BI" $%ng d2A12f, 1.AI214= $%ng d2A13f 5 1.312=92 $%ng d2A14f, chF th&
tnh hnh ti chOnh c:G cng t& trFng ngZn h/n J !c tt, cn c> th E- $ $u t- chF
Ei h/n.
T_ ?ut thanh to/n ~ng tin
Rh* nng chu&n $i thnh ti\n c:G cng t& $-Qc th hin thng ;uG tP sut n&.
'P sut thGnh tFn 7[ng ti\n T n g v n b n g t i n
T ng2 ti s n& ng n3 h n'
7ng 1r. T_ ?ut thanh to/n ~ng tin
5*k 2r12 5*k 2r1$ 5*k 2r1#
A.AB14II A.1132=A A.A9I29B
'P sut thGnh tFn 7[ng ti\n c:G cng t& nhn
chung ch-G cGF. C6 th n 2A12, tP sut n& N A.AB14II, chF th& Dh* nng thGnh
tFn 7[ng ti\n t c:G cng t& cn nhi\u Dh> Dhn. S^ c> sV c*i thin Dhi n[ 2A13
25
Ngun: Tnh ton ca
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cFn s n& N A.1132=A, nh-ng 5n ch-G n[ trFng !c N_ t-Jng c:G tP sut thGnh tFn
7[ng ti\n d tX A.2 $Hn A.3f. $Hn n 2A14, cFn s n& N/i gi* +ung cn A.A9I29B.
uG hGi tP s thGnh tFn nhGnh 5 tP s thGnh tFn 7[ng ti\n t, tu& cng t& c>th thGnh tFn cc DhFGn 5G& ngZn h/n tt nh-ng Dh* nng hu& $ng ti\n t chF 5ic
s*n +ut Dinh EFGnh 5 tr* nQ N/i 5-Tng nhi\u Dh> Dhn.
T_ ?ut thanh to/n nhanh
'P sut thGnh tFn nhGnh T n g v n b n g t i n
T ng2 n4ng n3 h n'
7ng 11. T_ ?ut thanh to/n nhanh
5*k 2r12 5*k 2r1$ 5*k 2r1#
A.AB294B A.1214"4 A.114"A3
'P sut thGnh tFn nhGnh th hin Dh* nng thGnh tFn nQ ngZn h/n c:G cng t&
7[ng ti\n t. 'X tP sut thGnh tFn 7[ng ti\n c:G cng t& ch-G tt En $Hn tP sut
thGnh tFn nhGnh c:G cng t& c{ng Dhng cGF. C> th th& tP sut n& ;uG cc n c>
tng nh-ng 5n cn thp nh- 2A12 N A.AB294B, 2A13 N A.1214"4 5 n 2A14 N
A.114"A3.
'X 7n tP s trn, c> th th& Dh* nng thGnh tFn c:G cng t&, cng t& c> th thVc
hin $-Qc tu& nhin 5ic hu& $ng ti\n t cn ch-G $-Qc hiu ;u*. (h-ng nhn
chung thng ;uG cc tP s n& chF th& cng t& $Gng trFng giGi $F/n pht trin 5
ngu%n 5n Dinh EFGnh ch: &Hu N tX cc DhF*n 5G& ti chOnh Dhc.
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'P s n& tiHp t6c tng sGng n 2A13 5Ti cFn s N A.1B"= 5 $c 7it $Hn n 2A14
tng rt cGF Nn $Hn A.B2=9, tng A.3I2=. (h- 58& ch s Eng ti\n tX hF/t $ng Dinh
EFGnh E-ng 5 tng ;uG cc n, 5Ti +u h-Tng tng /nh chF thU& EFGnh nghip
Dinh EFGnh hiu ;u*.
T_ ?@ &-u chuyn !ng tin t hot ng \u t-
( 2A12, tP s n& 7[ng A chF th& EFGnh nghip Dhng tiHn hnh $u t- d$u t-
ti s*n, chi phO 5n chF ti s*n, & >c thiHt 7,f. SHn n 2A13, tP s N YA.A33B
chF th& EFGnh nghip $Gng $u t- $ tiHn hnh s*n +ut, chi phO n& N t $i\u cn
thiHt c 7*n $ $* 7*F sV Eu& tr 5 7 sung chF ti s*n 58t cht c:G cng t& nh[ h
trQ hF/t $ng Dinh EFGnh c> hiu ;u* 5 tng Dh* nng c/nh trGnh. ( 2A14, EFGnh
nghip Dhng tiHn hnh uG th trGng thiHt 7 & >c nn tP s N-u chu&n Eng
ti\n chF hF/t $ng $u t- Nc n& 7[ng A.
T_ ?@ &-u chuyn !ng tin t hot ng t+i chSnh
'-ng tV 5Ti tP sut NQi nhu8n tX hF/t $ng ti chOnh $^ n>i J trn, tP s N-u
chu&n Eng ti\n tX hF/t $ng ti chOnh c:G cng t& c{ng c> i t-ng ;uGn nht
$nh. C6 th n 2A12, tP s n& N YA.A4"B, chF th& EFGnh nghip $Gng chi tr* cc
DhF*n 5G& gc. ]F NF/i hnh N EFGnh nghip t- nhUn chu&n 5\ s*n +ut, trFng $>
& >c trGng thiHt 7 chiH gi tr Dh cGF nn EFGnh nghip $^ tiHn hnh 5G& ngUn
hng cc DhF*n ti\n Dh nhi\u. ` 58& phn 5n gc Nn N^& 5G& ph*i tr* Dh cGF.
SHn n 2A13, tP s n& tiHp t6c gi* 5Ti cFn s N YA.1A" chF th& EFGnh nghip
$Gng tiHn hnh chi tr* ng& cng nhi\u 5n 5G& gc 7Gn $u. Sc 7it $Hn n 2A14,
cFn s n& N YA.B4I", gi* sF 5Ti n 2A13 N A.441I chF th& 5Ti 1 $%ng Eng ti\n
EFGnh nghip c> $-Qc, EFGnh nghip s chi rG A.B4I" $%ng chF hF/t $ng ti chOnh.
(h- 58& EFGnh nghip $Gng Dinh EFGnh c> hiu ;u* 5 $Gng tiHn hnh tr* En cc
DhF*ng 5G& NTn tX ngUn hng.
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2.$.$ 6iu qu inh !oanh c"a cng ty
7ng 1$. T_ ?ut chi hS c"a cng ty t n*k 2r12I2r1#
!"n v# tnh: !ng
T_ ?ut chi hS @i vi hot ng inh !oanh chung
ChP tiAu 5*k 2r12 5*k 2r1$ 5*k 2r1#T? 2r12 T? 2r1$ T? 2r1# Eo ?/nh
]1^ ]2^ ]$^ ]2^I]1^'ng chi phO 13=,BII,ABA,"1= 13=,"I9,A11,AA3 14A,34B,I3=,2A"
'ng EFGnh thu 14A,14=,9"3,2I2 14A,433,1I4,12= 141,33",BB=,29I ==.B=1 ==.4"2 ==.2== YA.12='ng NQi nhu8n BI2,912,"B3 IBB,1"3,12" ==A,92A,A91 243."IA 194.="4 141."4" YB9.I1
T_ ?ut chi hS c"a kng /n h+ng v+ cung c !,ch vQ'ng chi phO 7n
hng134,=49,49B,"IB 13",223,I22,B=1 13","42,191,B"2 A.="3A A.=IA1 A.=II3 A.AAI1
1.
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LQi nhu8n tX hF/t
$ng ti chOnhd4,"13,A"3,B12f d3,449,9AI,143f d2,2"I,1"1,I14f Y1.AA33" Y1.AA1B= Y1.AAI2 A.AA19
T_ ?ut chi hS c"a kng hot ng h/cChi hS h/c A A 1,42A,AAA,AAA'hu nh8p Dhc A A 1,BAA,AAA,AAA Y Y A.=4"""I YLQi nhu8n Dhc A A 9A,AAA,AAA Y Y 1I.IB Y
7ng 1#. T_ ?ut &'i nhu%n c"a cng ty T566 hY 4n t0ong giai on 2r12 m 2r1#!"n v# tnh: !ng
T_ ?ut &'i nhu%n c"a hot ng inh !oanh chung
ChP tiAu 5*k 2r12 5*k 2r1$ 5*k 2r1#T? 2r12 T? 2r1$ T? 2r1# Eo ?/nh tuyt @
]1^ ]2^ ]$^ ]2^I]1^ ]$^I]
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'ng NQi nhu8n BI2,912,"B3 IBB,1"3,12" ==A,92A,A91
'ng EFGnh thu14A,14=,9"3,2I
2
14A,433,1I4,12
=
141,33",BB=,29
IA.AA4A= A.AAB3I A.AAIA1 A.AA12= A.AA1
TP ?ut &'i nhu%n c"a hot ng /n h+ng cung c !,ch vQ
LQi nhu8n tX 7n
hngB,19B,9I",1"B 4,2A3,=IA,2"= 3,1II,=91,I=B
]FGnh thu thun tX
7n hng
14A,134,3"1,94
A
14A,42I,"=2,9"
A
13=,92A,1"3,3B
I
A.A3IA1 A.A2==4 A.A22I3 YA.A1429 YA.AAI
TP ?ut &'i nhu%n c"a hot ng t+i chSnhLQi nhu8n tX hF/t
$ng ti chOnhd4,"13,A"3,B12f d3,449,9AI,143f d2,2"I,1"1,I14f
]FGnh thu tX hF/t
$ng ti chOnh1B,BA1,432 B,491,2"= 1",3=B,=3A Y2=I.B=A Y"2=.1== Y139.2I" Y331."A= 4=A.=
TP ?ut &'i nhu%n c"a hot ng h/cLQi nhu8n tX hF/t
$ng DhcA A 9A,AAA,AAA
]FGnh thu tX hF/t
$ng Dhc A A 1,BAA,AAA,AAA Y Y A.AB33 Y A.AB
TP ?ut &'i nhu%n t0An v@n hot ng inh !oanh'ng NQi nhu8n BI2,912,"B3 IBB,1"3,12" ==A,92A,A91`n Dinh EFGnh "=,=AA,B99,I39 "A,22B,2I","14 41,I3B,3B3,3I3 A.AA92 A.A12B A.A23I A.AA43 A.A1
TP ?ut &'i nhu%n t0An v@n ch" ?R hu'ng NQi nhu8n BI2,912,"B3 IBB,1"3,12" ==A,92A,A91`n ch: sJ hbu =,IAB,A1B,4"A 1A,39=,I3",199 1A,=92,B1",A3B A.AB=A A.AI2I A.A=A2 A.A13I A.A1
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6iu qu inh !oanh
S phUn tOch hiu ;u* hF/t $ng c:G EFGnh nghip, chng tG $\ c8p $Hn tP sut chi
phO 5 tP sut NQi nhu8n ;uG cc n 2A12, 2A13 5 2A14.
tP sut chi phO trFng hF/t $ng Dinh EFGnh chung N
A.==B=, c> nghG $ t/F rG t $%ng EFGnh thu, EFGnh nghip ph*i 7 rG A.==B= $%ng
chi phO. (h- 58&, hiu ;u* hF/t $ng Dinh EFGnh c:G cng t& ch-G cGF 5 s ti\n EFGnh
nghip 7 rG gn 7[ng s ti\n EFGnh nghip nh8n $-Qc. ( 2A13, tP sut n& NA.==4", gi* sF 5Ti n 2A12, tu& nhin !c gi* N Dhng $ng D, 5 5n cn cGF.
SHn n 2A14, $ t/F rG t $%ng EFGnh thu, EFGnh nghip ph*i 7 rG A.==3A $%ng
chi phO, tiHt Di $-Qc A.AA1" $%ng chi phO chF i $%ng EFGnh thu $-Qc t/F thnh sF
5Ti n 2A13.
(hn chung ;uG 3 n, tP sut chi phO trn EFGnh thu c> +u h-Tng gi* En, !c
gi* Dh Ot, 5n cn cGF. 'u& nhin c{ng th hin $-Qc phn nF hiu ;u* trFng 5ic
s E6ng chi phO c:G EFGnh nghip. Si\u $> chF th&, EFGnh nghip $^ ;uGn tU $Hn
5ic nUng cGF hiu ;u* trFng i ;uGn h gibG chi phO 5 EFGnh thu.
T_ ?ut chi hS c"a kng hot ng /n h+ng v+ cung c !,ch vQ
( 2A12, tP sut chi phO 7n hng 5 cung cp Ech 56 trFng hF/t $ng Dinh
EFGnh chung c:G cng t& N A.="3A, nghG N $ t/F rG t $%ng EFGnh thu, EFGnh
nghip ph*i 7 rG A.="3A $%ng chi phO. '-ng tV nh- trn, tP sut n& Dh NTn, chF
th& hiu ;u* c:G Dinh EFGnh ch-G cGF. #Gng n 2A13, tP sut n& N A.=IA1, !c chi
phO 7 rG $ t/F t $%ng EFGnh thu $^ tng t N-Qng N A.AAI1 $%ng sF 5Ti n
2A12, !c tng N Dhng $ng D, chF th& 5ic ;u*n N_ chi phO 7n hng c:G EFGnh
nghip ch-G cGF. SHn n 2A14, tP sut n& $^ tng Nn A.AAI2 $%ng sF 5Ti 2A13, J
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!c A.=II3, t!c N $ t/F rG t $%ng EFGnh thu, EFGnh nghip ph*i 7 rG A.=II3 $%ng
chi phO 7n hng, chF th& 5ic ;u*n N_ chi phO J *ng 7n hng D hn sF 5Ti n
2A13.
(h- 58& ;uG 3 n, tP sut chi phO c:G *ng 7n hng 5 cung cp Ech 56 tng
;uG cc n, th hin 5ic s E6ng chi phO J *ng n& ch-G hiu ;u*, ng& t D
hn. 'u& nhin, tP sut chi phO J *ng n& 5n thp hn tP sut chi phO J *ng Dinh
EFGnh chung c:G EFGnh nghip.
Chi phO c:G hF/t $ng 7n hng 5 cung cp Ech 56 c:G EFGnh nghip 7GF g%
chi phO gi 5n 5 chi phO ;u*n N_ Dinh EFGnh. 'rFng nhbng chi phO n&, hiu ;u* s
E6ng chi phO gi 5n c> +u h-Tng N n sGu s E6ng D hiu ;u* hn n tr-Tc,
cn hiu ;u* s E6ng chi phO ;u*n N_ EFGnh nghip n sGu c> +u h-Tng hiu ;u* hn
n tr-Tc. C6 th, 5F n 2A12, $ t/F rG t $%ng EFGnh thu 7n hng, EFGnh
nghip ph*i 7 rG A.=32= $%ng chi phO gi 5n 5 A.A3A1 $%ng chi phO ;u*n N_ Dinh
EFGnh, sGng n 2A13, $ t/F rG t $%ng EFGnh thu, EFGnh nghip ph*i 7 rG A.=44=
$%ng chi phO gi 5n 5 A.A2B2 chi phO ;u*n N_ Dinh EFGnh. SHn n 2A14, $ t/F rG
t $%ng EFGnh thu, EFGnh nghip ph*i 7 rG A.=BBI $%ng chi phO gi 5n 5 A.A21"
$%ng chi phO ;u*n N_ Dinh EFGnh.
(gu&n nhUn En $Hn hiu ;u* n& N EF, giGi $F/n 2A12Y2A13, EFGnh thu thun tX
hF/t $ng 7n hng 5 cung cp Ech 56 ch tng A.2A=, trFng Dhi chi phO gi 5n
tng 1.BAA, tng cGF hn tc $ tng c:G EFGnh thu nn hiu ;u* s E6ng chi phO $
t/F rG EFGnh thu D hn. Chi phO ;u*n N_ Dinh EFGnh n 2A13 gi* 1".244 sF 5Ti
n 2A12, gi* nhGnh hn sF 5Ti tc $ tng EFGnh thu nn hiu ;u* s E6ng chi phO
;u*n N_ EFGnh nghip cGF hn. 'rFng giGi $F/n 2A13Y2A14, EFGnh thu thun tX hF/t
$ng 7n hng 5 cung cp Ech 56 n 2A14 gi* A.433 sF 5Ti n 2A13, trFng
Dhi chi phO gi 5n hng 7n tng A.IA4, chF tG th& hiu ;u* s E6ng chi phO $ t/F
rG EFGnh thu D hn, chi phO ;u*n N_ EFGnh nghip n 2A14 gi* 14."11 sF 5Ti
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n 2A13, gi* nhGnh hn tc $ gi* EFGnh thu, th hin EFGnh nghip $^ hiu ;u*
hn trFng 5ic s E6ng chi phO ;u*n N_ EFGnh nghip $ t/F rG EFGnh thu thun.
T_ ?ut chi hS c"a kng hot ng t+i chSnh( 2A12, tP sut chi phO ti chOnh N 2=9.B9=B, t!c $ t/F rG t $%ng EFGnh thu
ti chOnh, EFGnh nghip ph*i 7 rG tTi 2=9.B9=B $%ng chi phO ti chOnh, tP sut n& ;u
cGF, EFGnh nghip hF/t $ng ti chOnh D hiu ;u*, $ng 7F $ng. (gu&n nhUn N
EF EFGnh nghip s E6ng 5n 5G& ngUn hng nhi\u nn chi phO N^i 5G& rt NTn, trFng
Dhi EFGnh thu tX hF/t $ng ti chOnh rt Ot.
SHn n 2A13, tP sut n& N "3A.1=9I, $ t/F rG t $%ng EFGnh thu ti chOnh,EFGnh nghip ph*i 7 rG tTi "3A.1=9I $%ng chi phO ti chOnh, tng tTi 331."A=2 $%ng.
SHn n 2A14, tP sut chi phO n& cn 13=.2IB=, t!c $ t/F t $%ng EFGnh thu ti
chOnh, EFGnh nghip ph*i 7 rG 13=.2IB= $%ng chi phO, sF 5Ti n 2A13 th $^ gi*
4=A.=229 $%ng, tu& nhin cFn s n& 5n cn rt cGF.
(hn chung trFng giGi $F/n 2A12Y2A14, t sut chi phO ti chOnh c:G 0h n ;u
cGF, chnh Nnh 5 7iHn $ng Dhng $\u, 7Ji 5 0h n Dhng ph*i N EFGnh nghip
hF/t $ng ti chOnh N ch: &Hu nn EFGnh thu ti chOnh rt Ot, trFng Dhi $>, chi phO N^i
5G& ph*i tr* hng n N rt cGF,
T_ ?ut chi hS c"a kng hot ng h/c
'rFng giGi $F/n 2A12Y2A13, EFGnh nghip Dhng c> EFGnh thu Dhc. SHn n
2A14, EFGnh thu hF/t $ng Dhc N 1,BAA,AAA,AAA $%ng, ch chiH 1.A"1 trFng tng
EFGnh thu c:G EFGnh nghip.
'P sut chi phO Dhc n 2A14 N A.=4"I, t!c $ t/F rG t $%ng EFGnh thu EFGnh
nghip ph*i 7 rG A.=4"I $%ng chi phO, cn rt cGF, th hin 5ic s E6ng chi phO Dhc
$ t/F rG EFGnh thu cn D hiu ;u*.
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$ng 7n hng 5 cung cp Ech 56 n 2A12 N A.A3IAA", sGng n 2A13, tP sut n&
gi* A.A142II $%ng, cn A.A2==3I $%ng NQi nhu8n tX t $%ng EFGnh thu. SHn n
2A14, tP sut n& tiHp t6c gi* th A.AAI2A9 $%ng, cn A.A142II $%ng, t!c tX t
$%ng EFGnh thu tX hF/t $ng 7n hng, ch c> $-Qc A.A142II $%ng NQi nhu8n.
T_ ?ut &'i nhu%n c"a hot ng t+i chSnh
(h8n th& NQi nhu8n tX hF/t $ng ti chOnh ;uG cc n $\u U, ch!ng t s ti\n
EFGnh nghip ph*i tr* nQ chF cc DhF*n 5G& rt NTn 5 s ti\n thu $-Qc tX hF/t $ng
ti chOnh ch-G $: $ 7 $Zp DhF*n ti\n EFGnh nghip ph*i tr* chF cc ch: nQ, c6
th N cc DhF*n 5G& tX cc ngUn hng, nh-ng nhn chung s ti\n EFGnh nghip cn tr*
ng& cng gi* Dhi !c NQi nhu8n U ng& cng gi* ;uG cc n. ( 2A12, tP
sut NQi nhu8n trn EFGnh thu c:G hF/t $ng ti chOnh N Y2=I.B=, $i\u n& c> nghG N
5Ti t $%ng EFGnh thu tX hF/t $ng ti chOnh, EFGnh nghip ph*i tr* 2=I.B= $%ng,.
#Gng n 2A13, cFn s n& cng U hn nbG Dhi tP sut NQi nhu8n N Y"2=.2 gi*
Y331."1. (h-ng $Hn n 2A14, tP sut n& N Y139.29, c> nghG N t $%ng EFGnh thu
EFGnh nghip ph*i t $i 139.29 $%ng $ chi tr* chF DhF*ng ti chOnh, $^ tng $ng D
sF 5Ti cc n tr-Tc. (h- 58& nhn chung 5Ti tP sut NQi nhu8n U 5 cFn s Dh NTn
chF th& hiu ;u* hF/t $ng J *ng n& c:G EFGnh nghip ch-G tt, th hin c6 th J
cc DhF*n 5G& ngUn hng NTn $^ En $Hn s ti\n N^i ph*i chi tr* h[ng n rt NTn,
nh-ng cFn s n& $^ $-Qc c*i thin ;uG cc n nh-ng 5n ch-G cGF, cn J !c U.
T_ ?ut &'i nhu%n c"a hot ng h/c
( 2A12 5 2A13 EFGnh nghip Dhng tiHn hnh Dinh EFGnh J *ng n&, 5 58&
tP sut NQi nhu8n J 2 n n& $\u Dhng c>. SHn n 2A14, EFGnh nghip 7Zt $u
Dinh EFGnh 5 tP sut $/t $-Qc N A.AB33, c> nghG N 5Ti t $%ng EFGnh thu 7 rG
EFGnh nghip s thu $-Qc A.AB3 $%ng tX hF/t $ng Dhc. (h- 58& hiu ;u* hF/t $ng
c:G hF/t $ng Dhc c> +u h-Tng tng sF 5Ti cc n Dhc, EFGnh nghip $^ 7Zt $u
ch trng 5F *ng n&.
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(h- 58&, +t trn 7G *ng, n 2A12, hF/t $ng 7n hng 5 cung cp Ech 56 c>
tP sut NQi nhu8n trn EFGnh thu cGF nht, tiHp $Hn N cc hF/t $ng Dhc dNc n&
EFGnh nghip ch-G tiHn hnh $u t- 5F cc hF/t $ng Dhcf 5 cui cng N hF/t $ng
ti chOnh 5Ti s ti\n chi tr* Dh cGF nn tP sut NQi nhu8n trFng *ng n& 5n cn U.
SHn n 2A13 5n Dhng c> g thG& $i 5 $Hn n 2A14, EFGnh nghip $^ 7Zt $u
Dinh EFGnh 5F cc hF/t $ng Dhc, tP sut NQi nhu8n tX hF/t $ng Dhc cGF nht, tiHp
$Hn N hF/t $ng 7n hng 5 cung cp Ech 56 5 cui cng 5n N hF/t $ng ti
chOnh, tu& nhin c> th th& DhF*n ti\n EFGnh nghip cn chi tr* $^ gi* sF 5Ti cc
n tr-Tc nn tP su& NQi nhu8n tX hF/t $ng ti chOnh c> +u h-Tng tng c E 5n
cn Gng s U.
$ Thu%n &'i ( h) h*n v+ ,nh h-ng h/t t0in
$.1 Thu%n &'i
0h n N cng t& t- nhUn nn Nun ch: $ng trFng ;u trnh s*n +ut Dinh EFGnh
c:G nh.
Cng t& N nh phUn phi trVc tiHp $Hn Dhch hng Dhng ;uG DhUu trung giGn. 'X
$> +U& EVng $-Qc i ;uGn h thUn thiHt 5Ti Dhch hng, $/t $-Qc chb tOn $ng 5Ti
Dhu hiu $t rG c:G cng t& Dhng 7 ph6 thuc 5F cc DhUu trung giGn tX $> gi*
$-Qc chi phO 5 nUng cGF NQi nhu8n chF EFGnh nghip.
'rFng n\n Dinh tH th tr-lng ch tiu cht N-Qng s*n ph N t trFng nhbng ch
tiu ;uGn trng c> tc E6ng tOch cVc trFng 5ic tiu th6 s*n ph 5 *nh h-Jng NTn $Hn
EFGnh thu c:G EFGnh nghip. ]F $> nhbng s*n ph cht N-Qng c:G cng t& chiH t
NQi thH c/nh trGnh Dhng nh trn th tr-lng.
#Gu nhi\u n hF/t $ng cng t& Dhng ngXng $i Ti cng ngh trGng thiHt 7 $
$p !ng nhu cu Dhch hng. '/F ti\n $\ /nh chF sV pht trin 7\n 5bng c:G
EFGnh nghip.
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LGF $ng? $i N $ng gil 5 chu&n cn $^ $-Qc nUng cGF tX $> nng sut NGF$ng c{ng tng Nn nhl chOnh sch th-Jng hng thng 9AA,AAA $%ng chF ng-li chu&ncn 5 ph/t 2AA,AAA $%ng chF i Nn $i tr c{ng nh- t DhF*ng th-Jng 9AA,AAA$%ng hng thng $i 5Ti tr-lng hQp $i tr.
$.2 h) h*n
CU ?R v%t chtB
Ch-G c> h thng phng ch& chbG ch&. (hUn 5in ch-G $-Qc 7*F h NGF $ng $& $: Dhi N 5ic. ` nng sut gibG nh DhF ch!G ngu&n 58t Niu 5 thnh ph N Dhc nhGu nn
5ic cng t& +U& hGi nh DhF 5Ti DOch th-c 12AA 2$^ En $Hn tnh tr/ng thiHu
ch $ hng J DhF ngu&n Niu 5 thXG ch J DhF thnh ph. ]FGnh nghip $^tiHn hnh $ phH ph J DhF thnh ph En $Hn nhbng 7t c8p trFng DhUu N&
hng c{ng nh- 7*F ;u*n hng hFG. ]FGnh nghip $Gng tiHn hnh +U& EVng eW7sitW th-ng /i $in t nn s Dh
t thli giGn $ thng tin s*n ph $Hn 5Ti Dhch hng t cch nhGnh ch>ng
5 tin NQi.
eui t0nh ik ?o/tB
Ch-G c> s $% thWF Ei 5 h thng thWF Ei gU& Dh> Dhn trFng ;u trnh Di
sFt. S^ NUp ;u& trnh nh-ng cn thiHu nhi\u h/ng 6c 5 ch-G N-u h% s.
5guyAn v%t &iuB
C> Dhu 5Vc $ ngu&n 58t Niu th, nh-ng ch-G c> 5 trO $ ring, nhi\u ngu&n
Niu cn $ Nn Nn 5Ti nhGu gU& Dh> Dhn trFng 5ic t DiH, s E6ng. )ng nhUp tX n-Tc ngFi ch Di trG s N-Qng 5 nh^n En 7GF 7, ch-G $*
7*F $-Qc cht N-Qng ngu&n 58t Niu nh8p 5F.
euy t0nh ?n jutB
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S^ NUp ;u& trnh nh-ng cn thiHu nhi\u h/ng 6c 5 ch-G N-u h% s. Ch-G c> tiu chun N 5ic trFng ;u& trnh. C> phiHu h-Tng En nh-ng ch-G En trn cc & >c thiHt 7. C> N B# nh-ng ch-G tt. Ch-G phUn NF/i s*n ph $/t 5 Dhng $/t . Ch-G c> tiu chun N 5ic trFng ;u& trnh . C> ti Niu h-Tng En t/i ni N 5ic nh-ng ch-G N-u h% s. Ch-G c> ;u& $nh chF tXng s*n ph Dhc nhGu t/i ni s*n +ut.
euy t0nh ik t0aB
Ch-G N-u h% s, ch-G c> 7*ng Di trG cht N-Qng . Ch-G c> $% th, 7iu $% $ Di sFt cc $i\u Din s*n +ut.
Ch-G c> cc Eu hiu phUn cch gibG cc s*n ph Ni, Dhu 5Vc ngu&n 58t Niu. Ch-G c> cc ;ui $nh 5\ ph*n h%i thng tin thGn phi\n chF Dhch hng.
ik ?o/t h+ng tln hoB
Ch-G c> cc tiu chun chF ;u& trnh $>ng g>i. Ch-G c> cc thng tin nh^n En chF hng thnh ph. ` Dhng thGnh N_ hng t%n DhF nn gi* Ein tOch N-u trb nhbng ngu&n 58t
Niu cn thiHt Dhc, En $Hn ph*i EV trb ngu&n 58t Niu J DhF thnh ph gU&
Dh> Dhn trFng 5ic N& thnh ph ph6c 56 chF 5ic giGF hng c{ng nh- N&
ngu&n 58t Niu $ s*n +ut.
5guln nhZn &cB
(gu%n nhUn NVc cn h/n chH c{ng nh- $i ng{ cn 7 cn thiHu .(gFi rG Dnh
phUn phi s*n ph ch-G J rng $-Qc th tr-lng.
O@i th" cnh t0anhB
Si th: c/nh trGnh ti\ NVc ng& cng cGF 5 s N-Qng EFGnh nghip giG nh8p
ngnh ng& cng nhi\u, nht N Dhi `it (G giG nh8p '00 5 cc hip $nh th-ng
/i $-Qc D_ DHt.
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)i nh8p c:G it (G trFng thli giGn tTi *nh h-Jng $Hn cng t& nh- thH nF
dthu8n NQi, Dh> Dhnf.
Th, t0-XngB
]FGnh nghip $Gng tiHn hnh +ut Dhu sGng t s th tr-lng n-Tc ngFi hn
nbG, c6 th N (h8t @*n. (h-ng 5 $Gng trFng ;u trnh t DiH Dhch hng, 7iHt $-Qc
$i\u n& nhi\u EFGnh nghip n-Tc ngFi tiHn hnh p gi N gi* gi 7n c:G EFGnh
nghip hG& 5ic hF^n tr* ti\n $ng h/n En $Hn gi* NQi nhu8n, chiH E6ng 5n gU&
*nh h-Jng $Hn 5ic s*n +ut, Dinh EFGnh c:G EFGnh nghip.
$.$ O,nh h-ng h/t t0in'Xng 7-Tc p E6ng DK thu8t tin tiHn 5 nUng cGF cht N-Qng s*n ph.
U& EVng $i ng{ nhUn 5in c> DK nng 5 DP Nu8t NGF $ng cGF, c> Dh* nng $G
nhi.
ng E6ng cc cng ngh tin tiHn nht $p !ng &u cu c:G Dhch hng, g>p phn
+U& EVng hnh *nh Dinh tH c:G $G ph-ng.
L& Dhch hng N trng tU, cG DHt phn $u nh[ thF* ^n ti $G nhu cu
Dhch hng. L& tOn nhi c:G Dhch hng N 6c $Och $ hF/t $ng. 0h n cG
DHt giGF s*n ph $ng cht N-Qng, $: s N-Qng 5 $ng thli giGn. S& /nh 5ic t
DiH Dhch hng 5 ;u*ng 7 s*n ph thng ;uG 5ic thG giG cc hi chQ trin N^.
Cng t& ng& t ch trng 5F 5ic $u t- & >c trGng thiHt 7 hin $/i nh[
nUng cGF nng NVc s*n +ut, pht hu& thH /nh cc s*n ph ch: NVc, J rng th
tr-lng trFng n-Tc 5 th tr-lng +ut Dhu.
'X nhbng thu8n NQi 5 Dh> Dhn cng t& Dhng ngXng nUng cGF 5 hFn thin nh
$ t%n t/i 5 pht trin . S tiHp t6c pht trin 5bng /nh hn nbG cng t& cn J rng
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t DiH Dhch hng, $& /nh th tr-lng tiu th6 rng r^i, nUng cGF tG& ngh\ NGF
$ng, trnh $ ;u*n N_ chu&n nghip, Gng N/i hiu ;u* Dinh tH.